TIF(Tax Increment Financing)를 적용한 주택재개발사업의 재원조달 효과분석 -서울시 뉴타운 길음 3구역사례를 중심으로- = The Effectiveness Analysis of Procurement Funds by TIF(Tax Increment Financing) in the Housing Redevelopment District

다국어 초록 (Multilingual Abstract)

Local governments do not take the responsibility of the public facility cost for the lack of the local finance. Accordingly, private enterprises is bearing for the cost for the urban infrastructure, which delays the urban development because of the drop of the profitability due to the increase in the production cost. Although the increased tax income caused by the increase in real estate value coming from the population influx and other factors becomes the income of the local governments, the local governments do not pay for the infrastructure cost. To solve the issue, we wanted to analyze the TIF (Tax Increment Financing), which is applied in US as the financing method of the public facilities. In this study, the effect of TIF was analyzed to see how the infrastructure can be financed through the TIF in the local government, based on the case of the 3rd district of the Gireum New Town. More specifically, the installation cost for the infrastructure was estimated for the case district, and additional analysis was conducted to see how the amount of the TIF financing changes depending on inclusion of the acquisition tax. Then, the difference in yield of taxes for the pre- and post- delivery was analyzed to find the effect of TIF. In the article, the procedure of the analysis was as follows: establishing the infrastructure cost first, estimating the source of taxation depending on the duration and discount rate of the TIF finance, and inducing the amount of the TIF. Unlike the previous literature, the transactional tax, the acquisition tax, was included in the TIF financing, and the effect of the inclusion of the TIF financing in the infrastructure cost on the sales price in apartment houses was also analyzed. Also, the factors that affect the amount of the TIF financing was found and the effect of each factor was explained.

참고문헌 (Reference)

1 "통계청 KOSIS 물가 및 주택가격"

2 유재성, "재건축임대주택의 매입자금 조달을 위한 조세담보금융 활용방안 연구" 강원대학교 대학원 2007

3 "소액채권판매정보시스템 지방채수익률"

4 장대원, "도시정비사업 활성화를 위한 조세증가분금융(TIF)에 관한 연구" 서울대학교 대학원 2007

5 강원준, "도시재정비촉진사업의 공공시설 설치비용 확보를 위한 TIF활용방안에 관한 연구 : 천호·성내재정비촉진사업 사례를 중심으로" 서울시립대학교 도시과학대학원 2008

6 김현아, "도시개발사업의 공공시설 설치비용조달방안 연구 : 조세증가재정(TIF)기법 적용을 중심으로" 경원대학교 대학원 2001

7 길음 뉴타운 3구역재개발조합, "길음 뉴타운 3구역 재개발백서"

8 "국토해양부 주택실거래가 지역별 조회"

9 신상현, "TIF를 활용한 도시환경정비사업의 공공시설 설치비용 확보방안" 835-845, 2006

10 최은진, "TIF(조세담보금융)를 적용한 기반시설 설치비용 확보방안에 대한 연구 : 관악구 봉천동 재개발 지역을 대상으로" 서울대학교 환경대학원 2007

11 Neighborhood Capital Budget Group, "NCBG's TIF handbook, 2nd edition"